Call for Assistance: +971 503506152
Call for Assistance: +971 503506152
Do individual (non-company) landlords need to pay tax on rental income on their properties in the United Arabs Emirates (UAE)?
April 20, 2023

The answer is, maybe!

The key deciding factor when determining the tax status of your residential or commercial property income in the UAE, is whether or not you need to obtain a business / trade license for this activity.

If you do not need a trade license for your rental income, it does not fall within the corporation tax regime so you will not be subject to corporation tax.

Whereas, if you are required to obtain a trade license for the rental income/business, you will be subject to tax on their rental income. The exception to this is when your rental income has been paid to you via a company as a dividend or company distribution. This is because it is assumed that the company already suffered the Corporation Tax before paying it to you, as company itself is conducting the property trade, instead of you as an individual.

For help with your landlord tax returns, don’t hesitate to, contact us today.

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Information provided on the site is merely guidance that may change in line with UAE law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Theta7 is a trading name for THETA 7 Accounting & Bookkeeping L.L.C, an authorised & licensed accounting firm under the Ministry of Economy and the Federal Tax Authority of the United Arab Emirates.
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